Computer Service and Repair was started five years ago by two college roommates. The companys comparative statements of financial position and statement of earnings are presented below, along with additional information.

	Current Year				Prior Year
Statement of Financial Position at December 31
Cash	$	9,075			$	12,025
Accounts receivable		1,450				650
Prepaid expenses		850				125
Equipment		650				0
Accumulated depreciation		(125	)			0
	$	11,900			$	12,800
Wages payable	$	500			$	1,850
Short-term note payable		225				0
Contributed capital		4,000				4,000
Retained earnings		7,175				6,950
	$	11,900			$	12,800
Statement of Earnings for Current Year
Service revenue	$	49,000
Depreciation expense		125
Salaries expense		37,500
Other expenses		11,150
Net earnings	$	225

Additional Data:

1. Prepaid expenses relate to rent paid in advance.
2. Other expenses were paid in cash.
3. Purchased equipment for $650 cash at the beginning of the current year and recorded $125 of depreciation expense at the end of the current year.
4. At the end of the current year, the company signed a short-term note payable to the bank for $225.

Required:

Prepare the operating activities section of the statement of cash flows for Computer Service and Repair using the indirect method. (Negative answers should be indicated by a minus sign.)